4503.02
Levy of annual license tax.

An annual license tax
is hereby levied upon the operation of motor vehicles on the public roads or
highways, for the purpose of enforcing and paying the expense of administering
the law relative to the registration and operation of such vehicles; planning,
constructing, maintaining, and repairing public roads, highways, and streets;
maintaining and repairing bridges and viaducts; paying the counties' proportion
of the cost and expenses of cooperating with the department of transportation
in the planning, improvement, and construction of state highways; paying the
counties' portion of the compensation, damages, cost, and expenses of planning,
constructing, reconstructing, improving, maintaining, and repairing roads;
paying the principal, interest, and charges on county bonds and other
obligations issued pursuant to Chapter 133. of the Revised Code or incurred
pursuant to section 5531.09 of the Revised Code for
highway improvements; for the purpose of providing motorcycle safety and
education instruction; enabling municipal corporations to plan, construct,
reconstruct, repave, widen, maintain, repair, clear, and clean public highways,
roads, and streets; paying the principal, interest, and other charges on
municipal bonds and other obligations issued pursuant to Chapter 133. of the
Revised Code or incurred pursuant to section
5531.09 of the Revised Code for
highway improvements; to maintain and repair bridges and viaducts; to purchase,
erect, and maintain street and traffic signs and markers; to purchase, erect,
and maintain traffic lights and signals; to supplement revenue already
available for such purposes; to pay the interest, principal, and charges on
bonds and other obligations issued pursuant to Section 2i of Article VIII, Ohio
Constitution, and sections
5528.30 and
5528.31 of the Revised Code.

The tax shall be at the rates specified in sections
4503.04 , 4503.042, and
4503.65 of the Revised
Code. Under section 4503.04 of the Revised Code, the
tax shall be paid to and collected by the registrar of motor vehicles or deputy
registrar at the time of making application for registration. Under
sections 4503.042and
4503.65 of the Revised
Code, the tax shall be paid to and collected by the registrar
or deputy registrar as specified in those
sections at the time and manner set forth by the registrar by
rule.